https://www.taxtmi.com/caselaws?id=88655 Unmachined iron castings and unmachined cast articles of iron were treated as eligible for exemption under Notification No. 275/88 where the goods were manufactured from duty-paid specified inputs and no input credit had been taken under the Central Excise Rules, 1944. The text states that the products had undergone no machining operations, and the processes relied on by the department were not machining. It further notes that the omitted finding on Notification No. 275/88 was an error apparent and could be corrected in rectification. Once eligibility under Notification No. 275/88 was established, Notification No. 223/88 was not the controlling issue. en-us Fri, 01 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88655 Unmachined iron castings and unmachined cast articles of iron were treated as eligible for exemption under Notification No. 275/88 where the goods were manufactured from duty-paid specified inputs and no input credit had been taken under the Central Excise Rules, 1944. The text states that the products had undergone no machining operations, and the processes relied on by the department were not machining. It further notes that the omitted finding on Notification No. 275/88 was an error apparent and could be corrected in rectification. Once eligibility under Notification No. 275/88 was established, Notification No. 223/88 was not the controlling issue. Case-Laws Central Excise Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88655